Public Sector Debt Statistics

About this Course

This course, presented by IMF Statistics Department, covers the fundamentals needed to compile and disseminate comprehensive public sector debt statistics (PSDS) that are useful for policy- and decision-makers, as well as other users. The course introduces the conceptual statistical framework for PSDS—as presented in the Public Sector Debt Statistics: Guide for Compilers and Users—in the context of the government finance statistics (GFS) framework, which is harmonized with other macroeconomic statistical frameworks. Basic concepts, definitions, and classifications are covered, along with the principal accounting rules (including valuation and consolidation) that are relevant for PSDS compilation. The course discusses the recommended the instrument and institutional coverage for compiling comprehensive, internationally comparable PSDS, and how to record contingent liabilities such as government guarantees. It also deals with the impact on PSDS of some debt-related issues such as debt assumption, debt forgiveness, on-lending, financial leases, and financial bailouts. Important PSDS compilation considerations—including what PSDS to compile and disseminate—and the IMF’s guidelines and standards on disseminating PSDS are also covered. The course also presents possible uses of PSDS, including debt sustainability analyses (DSA), and fiscal risk and vulnerability analyses.

Created by: The International Monetary Fund

Level: Intermediate


Related Online Courses

The LIC DSF was developed by the IMF and the World Bank (WB) to help low-income countries achieve their development goals while minimizing the risk of debt distress. This one-module course will... more
The objective of this course is to help primary and secondary teachers from schools around the world to improve their skills in the design and management of school gardens. The course connects the... more
Los crecientes desarrollos en ciencia y tecnología aplicados a la vida han generado importantes avances en campos como las ciencias ómicas y la biomedicina con miras a una mejor comprensión de la... more
This course focuses on the emerging digitalization-based business models in the energy systems field. You will study how digital technologies can aid practitioners and business leaders to reach... more
Social work is an exciting field and a marketable profession. Social workers make a positive difference in the lives of individuals every day in many different ways. This course will introduce... more

CONTINUE SEARCH

FOLLOW COLLEGE PARENT CENTRAL